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frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 01581711 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 01581711 frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:UnlistedNon-exchangeTraded 2021-08-31 01581711 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 01581711 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 01581711 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 01581711 dpl-frs:CostSales 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales 2021-08-31 01581711 dpl-frs:CostSales 2022-08-31 01581711 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 01581711 frs-bus:Director1 2021-09-01 2022-08-31 01581711 frs-bus:Director1 2021-08-31 01581711 frs-bus:Director1 2022-08-31 01581711 frs-bus:Director2 2021-09-01 2022-08-31 01581711 frs-bus:Director2 2021-08-31 01581711 frs-bus:Director2 2022-08-31 01581711 frs-bus:Director3 2021-09-01 2022-08-31 01581711 frs-bus:Director3 2021-08-31 01581711 frs-bus:Director3 2022-08-31 01581711 frs-bus:CompanySecretary1 2021-09-01 2022-08-31 01581711 1 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 1 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 1 2022-08-31 01581711 2 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 2 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 2 2022-08-31 01581711 3 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 3 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 3 2022-08-31 01581711 4 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 4 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 4 2022-08-31 01581711 5 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 5 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 5 2022-08-31 01581711 6 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 6 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 6 2022-08-31 01581711 7 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 7 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 7 2022-08-31 01581711 8 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 8 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 8 2022-08-31 01581711 9 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 9 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 9 2022-08-31 01581711 10 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 10 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 10 2022-08-31 01581711 11 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 11 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 11 2022-08-31 01581711 12 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 12 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 12 2022-08-31 01581711 13 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 13 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 13 2022-08-31 01581711 14 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 14 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 14 2022-08-31 01581711 15 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 15 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 15 2022-08-31 01581711 16 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 16 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 16 2022-08-31 01581711 17 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 17 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 17 2022-08-31 01581711 18 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 18 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 18 2022-08-31 01581711 19 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 19 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 19 2022-08-31 01581711 20 2021-09-01 2022-08-31 01581711 frs-core:CurrentFinancialInstruments 20 2022-08-31 01581711 frs-core:Non-currentFinancialInstruments 20 2022-08-31 01581711 dpl-frs:Item1 2021-09-01 2022-08-31 01581711 dpl-frs:Item1 2021-08-31 01581711 dpl-frs:Item1 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 01581711 dpl-frs:Item2 2021-09-01 2022-08-31 01581711 dpl-frs:Item2 2021-08-31 01581711 dpl-frs:Item2 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 01581711 dpl-frs:Item3 2021-09-01 2022-08-31 01581711 dpl-frs:Item3 2021-08-31 01581711 dpl-frs:Item3 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 01581711 dpl-frs:Item4 2021-09-01 2022-08-31 01581711 dpl-frs:Item4 2021-08-31 01581711 dpl-frs:Item4 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 01581711 dpl-frs:Item5 2021-09-01 2022-08-31 01581711 dpl-frs:Item5 2021-08-31 01581711 dpl-frs:Item5 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 01581711 dpl-frs:Item6 2021-09-01 2022-08-31 01581711 dpl-frs:Item6 2021-08-31 01581711 dpl-frs:Item6 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 01581711 dpl-frs:Item7 2021-09-01 2022-08-31 01581711 dpl-frs:Item7 2021-08-31 01581711 dpl-frs:Item7 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 01581711 dpl-frs:Item8 2021-09-01 2022-08-31 01581711 dpl-frs:Item8 2021-08-31 01581711 dpl-frs:Item8 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 01581711 dpl-frs:Item9 2021-09-01 2022-08-31 01581711 dpl-frs:Item9 2021-08-31 01581711 dpl-frs:Item9 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 01581711 dpl-frs:Item10 2021-09-01 2022-08-31 01581711 dpl-frs:Item10 2021-08-31 01581711 dpl-frs:Item10 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 01581711 dpl-frs:Item11 2021-09-01 2022-08-31 01581711 dpl-frs:Item11 2021-08-31 01581711 dpl-frs:Item11 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 01581711 dpl-frs:Item12 2021-09-01 2022-08-31 01581711 dpl-frs:Item12 2021-08-31 01581711 dpl-frs:Item12 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 01581711 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 01581711 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 01581711 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 01581711 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 01581711 1 2021-09-01 2022-08-31 01581711 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 01581711
David Stanley Sales Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Marlow Proactive
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01581711
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,201 8,401
Tangible Assets 5 3,502,329 2,741,634
3,506,530 2,750,035
CURRENT ASSETS
Stocks 6 70,349 31,502
Debtors 7 2,352,512 2,177,474
Cash at bank and in hand 264,354 560,999
2,687,215 2,769,975
Creditors: Amounts Falling Due Within One Year 8 (902,181 ) (578,391 )
NET CURRENT ASSETS (LIABILITIES) 1,785,034 2,191,584
TOTAL ASSETS LESS CURRENT LIABILITIES 5,291,564 4,941,619
Creditors: Amounts Falling Due After More Than One Year 9 (1,335,053 ) (1,086,516 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (109,312 ) (205,797 )
NET ASSETS 3,847,199 3,649,306
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 3,847,099 3,649,206
SHAREHOLDERS' FUNDS 3,847,199 3,649,306
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adam Stanley
Director
Mr David Stanley
Director
Mr Ian Stanley
Director
15/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
David Stanley Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01581711 . The registered office is Stordon Grange Farm Osgathorpe, Loughborough, Leicestershire, LE12 9SR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% RB
Plant & Machinery 10% RB
Motor Vehicles 20% RB
Fixtures & Fittings 10% RB
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2022: 37)
37 37
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 September 2022 11,346 12,600 23,946
As at 31 August 2023 11,346 12,600 23,946
Amortisation
As at 1 September 2022 11,345 4,200 15,545
Provided during the period - 4,200 4,200
As at 31 August 2023 11,345 8,400 19,745
Net Book Value
As at 31 August 2023 1 4,200 4,201
As at 1 September 2022 1 8,400 8,401
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2022 700,877 230,266 5,229,974 124,485 6,285,602
Additions 22,349 - 1,350,064 - 1,372,413
Disposals - (7,000 ) (459,380 ) (7,363 ) (473,743 )
As at 31 August 2023 723,226 223,266 6,120,658 117,122 7,184,272
Depreciation
As at 1 September 2022 72,671 150,808 3,212,725 107,764 3,543,968
Provided during the period 389 7,649 572,644 3,356 584,038
Disposals - (4,025 ) (436,107 ) (5,931 ) (446,063 )
As at 31 August 2023 73,060 154,432 3,349,262 105,189 3,681,943
Net Book Value
As at 31 August 2023 650,166 68,834 2,771,396 11,933 3,502,329
As at 1 September 2022 628,206 79,458 2,017,249 16,721 2,741,634
6. Stocks
2023 2022
£ £
Finished goods 70,349 31,502
70,349 31,502
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 786,312 711,138
Prepayments and accrued income 19,420 75,735
Staff loan 339,927 212,223
S455 (Debtors < 1 year) 21,351 21,351
Other debtors (2) 13,500 119,340
Corporation tax recoverable assets - 1,026
VAT - 21,999
Directors' loan accounts 133,840 -
Amounts owed by other participating interests Commercial - DSC (Debtors < 1 year) 1,038,162 1,014,662
2,352,512 2,177,474
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 582,949 369,278
Trade creditors 74,832 100,782
Bank loans and overdrafts 44,707 38,383
Other taxes and social security 29,368 29,672
VAT 164,858 -
Amounts received on account - HSBC Invoice financing (6,624 ) (6,790 )
Other creditors (Current liabilities - creditors < 1 year) 7,665 16,234
Pension (Current liabilities - creditors < 1 year) 4,426 8,304
Accruals and deferred income - 45
Directors' loan accounts - 22,483
902,181 578,391
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,149,391 866,695
Bank loans 185,662 219,821
1,335,053 1,086,516
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 582,949 369,278
Later than one year and not later than five years 1,149,391 866,695
1,732,340 1,235,973
1,732,340 1,235,973
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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